Recommended by IRS

Small business and self-employed tax center

Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.​

FY 2023 Effect of Sequestration on Small Business Health Care Tax Credit

September 28, 2022 — Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and credit elect and refund offset transactions for certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration.
General Information
Businesses, Small Businesses, Charities and Nonprofits

Annual Electronic Notice Form 990-N for Small Organizations: What to Report

What information do I need to provide on Form 990-N?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Annual electronic filing requirement for small exempt organizations — Form 990-N (e-Postcard)

Small tax-exempt organizations can use Form 990-N, Electronic Notice (e-Postcard), instead of Form 990 or 990 EZ to meet their annual reporting requirements.
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Annual electronic notice (Form 990-N) for small organizations FAQs: When to file

When is Form 990-N due? How often do I need to file?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Unrelated business income tax returns

Rules relating to filing Form 990-T
General Information
Charities and Nonprofits

Coronavirus tax relief for businesses and tax-exempt entities

Get information on coronavirus (COVID-19) tax relief for businesses and tax-exempt entities.
News
Charities and Nonprofits, Businesses

Tax benefits for businesses that accommodate people with disabilities

Tax Tip 2024-86, Oct. 29, 2024 — Businesses that make structural adaptations or other accommodations for employees or customers with disabilities may be eligible to save money on their taxes.
General Information
Businesses, Charities and Nonprofits

About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.
General Information
Charities and Nonprofits

ABCs for exempt organizations

Resources for new and small tax-exempt organizations.
General Information
Charities and Nonprofits

501(c)(15) overcapitalization ("stuffing") transactions

A description of abusive tax avoidance transactions involving overcapitalization ("stuffing") of very small insurance companies exempt under Code section 501(c)(15).
General Information
Charities and Nonprofits